European Tax Law

The easy's textdesicion have come more and more into the political limelight, especially tax revenue were at stake in high-profile tax cases such as D, Marks & Spencer, ACT Group Litigation, Cadbury Schweppes and Denkavit Internationaal. Since then the Court's decisions are also much influenced by considerations of policy and economics.
The ECJ's direct tax jurisprudence is caught in a dilemma between two different levels of criticism: On the one hand, the Court is accused of operating as a policy maker based on an extended discrimination analysis. On the other hand, the Court's recent attempts of a re-balancing have warranted criticism from the perspective of legal certainty due to the potential disregard of legal precedent and the concern that the Court will deviate from fundamental private sector rights and Internal Market principles in this area.
This book aims at systematizing the dogmatic approaches and will scrutinize recent developments as regards the basic questions of when a national tax measure risks constituting an EU incompatible restriction and under which circumstances the continued application of such a restrictive measure could be justified.